The High Court of Calcutta in the case of Khokan Motors Works Pvt. Ltd. Versus Senior Joint Commissioner of State Tax W.P.A No. 1783 of 2025, decided on 03.9.2025 examined the validity of a demand notice and adjudication proceedings under the GST law, where the assessee had been denied access to the documents and materials…
JSW Ispat Special Products Limited v. Bharat Petroresources Limited Court – Delhi High Court Citation – O.M.P. (COMM) 533/2024 Date – 11.09.2025 The Hon’ble Delhi High Court has held that the claims that are not a part of the Resolution Plan are not arbitrable once the insolvency proceedings have been initiated and such claims shall…
It’s October 2025, and the Indian digital ecosystem feels like it’s on the edge of its seat. The passing of the much anticipated date of September 28, 2025, for the DPDP Rules, though initially a melody to ears, means the waiting continues as all eyes remain on the door for the final rules to arrive….
INTRODUCTION The Employees’ Provident Fund Organisation (hereinafter referred to as “EPFO”), responsible for safeguarding the retirement savings of over 27 crore members across India, has launched a transformative digital initiative to modernize its account setup and verification process. Beginning August 1, 2025, EPFO mandates that every new Universal Account Number (hereinafter referred to as “UAN”)…
INTRODUCTION In today’s interconnected digital economy, organizations collaborate with a complex network of vendors, ranging from IT service providers and cloud platforms to payment processors and outsourced HR and marketing firms. These vendors often handle vast volumes of personal and sensitive data, making vendor due diligence and robust data protection contractual safeguards essential for legal…
Introduction Green financial technology (hereinafter referred to as “green fintech”) is reshaping India’s financial sector by weaving environmental, social, and governance (“ESG”) criteria into everyday products and services. It is where sustainability meets digital finance, covering everything from ESG-based credit scoring and climate-conscious loans to carbon-tracking applications and blockchain-enabled carbon markets. For example, digital lenders…
HLV Limited (Formerly known as Hotel LeelaVenture Pvt. Ltd.) v. PBSAMP Projects Pvt. Ltd. Court – Supreme Court Citation – SLP (Civil) No. 10732 of 2024 Date – 24.09.2025 The Hon’ble Supreme Court has held that additional post-award interest cannot be claimed under Section 31(7)(b) if Award fixed interest rate till payment. The Court held,…
INTRODUCTION In 2025, due to the increasing number of unwanted promotional messages and increasing consumer complaints about data misuse, the Telecom Regulatory Authority of India (hereafter referred to as “TRAI“) and the Reserve Bank of India (hereinafter referred to as “RBI”) established the pilot project, Digital Consent Management (hereinafter referred to as “DCM”). Whereas this…
Introduction In mergers and acquisitions (M&A), the excitement often centers on the signing ceremony and the announcement that two companies are joining forces. However, the true challenge lies beyond closing, when the integration of operations, cultures, systems, and teams begins. This phase is critical because unresolved financial, operational, regulatory, or legal issues can lead to…
In the case of Airports Authority of India v. Commissioner of Service Tax, Civil Appeal No. 17405 of 2017, decided on 23.09.2025, the Hon’ble Supreme Court examined whether export cargo handling services provided by the Airports Authority of India were liable to service tax under the Finance Act, 1994. The Court upheld the imposition of…
INTRODUCTION India’s social security regime has entered a period of accelerated change. The Employees’ Provident Fund Organisation (hereinafter referred to as “EPFO”), one of the largest social security institutions in the world, now operates under the framework of the Social Security Code, 2020. While the Code consolidates the earlier Employees’ Provident Fund (hereinafter referred to…
Introduction Loyalty programs form the bedrock of customer retention and promotion strategies in Indian retail and e-commerce. They help in understanding and predicting customer behaviour. Loyalty programs also collect and analyze vast troves of personal data. This includes mobile numbers, transaction histories, geolocation, and behaviour insights. The Digital Personal Data Protection Act, 2023 (“DPDPA”), has…
Sunita Gupta v. URGO Capital Limited & Ors. Court – Calcutta High Court Citation – C.S. (COM) No. 55 of 2025 Date – 11.09.2025 The Hon’ble Calcutta High Court has held that the allegation of misuse of digital signature does not amount to denial of existence of arbitration agreement. The Court held, “25. The plaintiffs…
INTRODUCTION The Digital Personal Data Protection (hereinafter referred to as “DPDP”) Act, 2023, represents a landmark statutory framework aimed at safeguarding the privacy of individuals’ digital personal data in India. Enacted on August 11, 2023, and expected to be operationalized in phases by 2025, this is India’s first comprehensive data protection law, superseding previous patchwork…
INTRODUCTION India’s financial services sector has undergone a remarkable digital transformation over the past decade, driven by rapid fintech innovation, the rise of mobile-first banking, and increasing adoption of Artificial Intelligence (“AI”). One of the most visible outcomes of this shift is the emergence of robo-advisory platforms. They are algorithm-driven services that provide automated, data-based…
Introduction In an administrative framework, student records once served as an instrument in facilitating and ensuring institutional formalities. In contrast, they have now become a crucial part of institutional governance. Hence, their management and protection under the Digital Personal Data Protection Act (“DPDP Act”), 2023, as well as under the existing framework of the Information…
Beevee Enterprises & Ors. v. L & T Finance Limited Court – Calcutta High Court Citation – APOT 208 OF 2025 IA NO. GA 1 OF 2025 Date – 11.09.2025 The Hon’ble Calcutta High Court has held that a party can be directed to furnish security under Section 37 appeal, for the loan as per…
Introduction Mergers and acquisitions (M&A) are pivotal strategies that companies employ to expand their market presence, improve operational efficiencies, and enhance shareholder value. These transactions can reshape entire industries by combining resources, technology, and customer bases. However, while M&A offers significant business opportunities, it also raises concerns about market competition. Antitrust laws, also known as…
Introduction In recent years, a new monetization strategy has emerged in digital services: the “consent-or-pay” model. Under this approach, users of a platform are given a binary choice: either agree to pervasive data collection and personalized advertising (consent) or pay a fee for an ad-free experience. One recent example of this model is Meta’s “pay-or-consent”…
The Gujarat High Court, in this case of Ruhi Siraj Makda v. Union of India, R/Special Civil Application No. 2507 of 2023, decided on 14.08.2025, directed the Customs authorities to sanction the Petitioner’s IGST refund with interest, holding that a mere technical mismatch in GST returns could not defeat the exporter’s statutory entitlement. FACTS Ruhi…
INTRODUCTION Consent in healthcare is no longer a matter of routine paperwork. It has become a statutory and governance obligation under India’s Digital Personal Data Protection Act, 2023 (“DPDP Act”), the National Digital Health Mission (“NDHM”), and the oversight of ethical guidelines in medical practice. Hospitals and clinics are data fiduciaries. They carry a direct…
Chakardhari Sureka v. Prem Lata Sureka through SPA & Ors. Court – Supreme Court Citation – Civil Appeal No. 11840/2025 Date – 15.09.2025 The Hon’ble Supreme Court has held that the pendency of Section 37 appeal cannot be a ground for stalling of execution of Arbitral Award. The Court held, “6. In our view, the…
INTRODUCTION In India’s rapidly expanding economy, Artificial Intelligence (hereinafter referred to as “AI”), automation and digitalization are transforming industries faster than any time in history. Employees can no longer just rely on a single set of skills to sustain them for a lifetime. They will now need to continuously re-skill and upskill to obtain skills…
Introduction Digital lending makes borrowing fast and easy, but it also creates a new target for criminals: synthetic identity fraud (SIF). Unlike old-school fraud, which uses someone else’s name or credentials, SIF builds fake, but realistic, identities from bits and pieces of real and made-up data. These synthetic “people” can get loans, credit cards, and benefits, racking up huge losses before anyone spots the deception. What is SIF? Synthetic Identity Fraud occurs when criminals…
INTRODUCTION Mergers and acquisitions are complex transactions that require meticulously drafted agreements to govern the relationship between the buyer, the seller, and other stakeholders. The M&A agreement not only sets out the commercial terms such as purchase price but also lays down the detailed legal framework that allocates risks, responsibilities, and protections. Its primary purpose…
Gujarat Power Corporation Limited v. Tata Power Renewable Energy Limited Court – Gujarat High Court Citation – R/Special Civil Application No. 6910 of 2025 Date – 11.09.2025 The Hon’ble Gujarat High Court has held that a Writ Court should only interfere with procedural order of arbitral proceedings under rarest of rare circumstances or if the…
Introduction The rapid integration of the Internet of Things (“IoT”) into India’s manufacturing sector has transformed supply chain operations. IoT-enabled sensors, Radio-Frequency Identification (“RFID”) tags, and connected logistics systems now support real-time inventory management, predictive maintenance, and optimised delivery processes. This digital infrastructure has enhanced efficiency and competitiveness, but it has also introduced significant vulnerabilities…
Introduction India’s startup ecosystem has reached new heights with unprecedented venture capital inflows and a growing appetite for mergers and acquisitions (M&A). Many founders cherish the unique moment a startup is acquired, whether by a strategic investor, a tech behemoth, or a private equity fund. When a buyer comes to the table, they are not…
The Delhi High Court, in the landmark case of National Aluminium Company Limited v. Commissioner of Delhi Goods and Services Tax & Ors., W.P.(C) 13798/2025 & CM Appl. 56612/2025, decided on 9th September 2025, addressed critical issues of procedural fairness in the adjudication of GST demands complicated by digital infrastructure challenges. The Petitioner, a Public…
INTRODUCTION India’s e-commerce industry is undergoing rapid and significant expansion. With widespread internet access and the normalisation of digital payments, online retail has evolved from a mere convenience to an essential service. The sector is expected to cross USD 350 billion by 2030, establishing it as a central pillar of the nation’s digital economy. However, this…
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